Depreciation ceases when the asset is derecognized.

来源: 柠檬椰子汁 于 2024-02-22 06:43:15 [] [博客] [旧帖] [给我悄悄话] 阅读数 : (1472 bytes)
本帖于 2024-02-22 09:18:17 时间, 由超管 论坛管理 编辑
回答: let's say you have a house you bought on 01/01/2015. 由 borisg 于 2024-02-22 06:31:32

When to Derecognize an Asset

Derecognition of an asset in accounting refers to the removal of an asset from a company’s balance sheet, often because the asset has been disposed of, sold, replaced, or is no longer providing future economic benefits. Here are some common scenarios when you might derecognize an asset:

https://www.superfastcpa.com/when-to-derecognize-an-asset/

自住那几年depreciation需要停止。

所有跟帖： 

• but still use the same base. -borisg- ♂ 给 borisg 发送悄悄话 borisg 的博客首页 (0 bytes) () 02/22/2024 postreply 06:48:05

• the base is always acquisition cost -柠檬椰子汁- ♂ 给 柠檬椰子汁 发送悄悄话 柠檬椰子汁 的博客首页 (356 bytes) () 02/22/2024 postreply 06:54:51

• but does the 27 1/2 year rule start from date of purchase? -borisg- ♂ 给 borisg 发送悄悄话 borisg 的博客首页 (169 bytes) () 02/22/2024 postreply 07:00:29

• I know this is counter-intuitive. -柠檬椰子汁- ♂ 给 柠檬椰子汁 发送悄悄话 柠檬椰子汁 的博客首页 (830 bytes) () 02/22/2024 postreply 07:09:32

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